LACROSSE QUEEN,INC. v. DOR

No. 95-2754.

208 Wis.2d 439 (1997)

561 N.W.2d 686

LACROSSE QUEEN, INC., Petitioner-Appellant, v. WISCONSIN DEPARTMENT OF REVENUE, Respondent-Respondent-Petitioner.

Supreme Court of Wisconsin.

Decided April 18, 1997.


Attorney(s) appearing for the Case

For the respondent-respondent-petitioner the cause was argued by Gerald S. Wilcox, assistant attorney general, with whom on the briefs was James E. Doyle, attorney general.

For the petitioner-appellant there was a brief by Paul J. Munson and McDonald & Munson, La Crosse and oral argument by Paul J. Munson.


¶ 1. DONALD W. STEINMETZ, J.

The issue in this case is whether a boat leased by La Crosse, Queen, Inc. to Riverboats America, Inc. was used primarily in interstate commerce so as to exempt the gross receipts from said lease from sales tax pursuant to Wis. Stat. § 77.54(13)1 for the years from 1989 through 1991. Because we find that the La Crosse Queen was not engaged in interstate commerce during this time, we hold that La Crosse...

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